New Jersey state sales tax rate
The base state sales tax rate in New Jersey is 6.63%. State 6.625%; uniform with limited Urban Enterprise Zones at 3.3125%.
Average local tax adds approximately -0.03%, bringing the typical combined rate to about 6.59%.
Do services need sales tax in New Jersey?
Generally no — New Jersey taxes the sale of tangible personal property, not most services. Some specific services (typically utilities, accommodations, and certain repairs) are taxable. Verify your service category with the New Jersey Department of Revenue.
Common exemptions
- Most professional services (legal, accounting, medical)
- Custom software development
State rate
6.63%
Services
Generally exempt
Avg local add
-0.03%